fatal CII UBL auto-fix
A rule for supplies not subject to VAT (category O): such an invoice has no VAT identifiers and no VAT rates, only one VAT breakdown (category O) with its reason, and every line, allowance and charge is category O. This is an error: the invoice is rejected until it is fixed.
Automatic fix: 9 € per file (excl. VAT where applicable). The not-subject-to-VAT breakdown taxable amount is rebuilt from the lines (existing breakdown required). The result page shows which errors the repair removes and whether the corrected file then passes — before you pay. Many files? Pilot and Repair API.
[BR-O-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".
The not-subject-to-VAT breakdown taxable amount is rebuilt from the lines (existing breakdown required).
This rule is in the deterministic set of our repair engine (UBL 2.1; measured 2026-10-23: XRechnung 15 broken test invoices accepted after repair, 45 valid invoices unchanged; Peppol BIS Billing 3: 10 official examples unchanged, 40 mutated invoices: 36 accepted after repair, 4 rejected as expected — one documented limit, two with the repair parameter switched off, one where no address could be derived; profile conversion of 33 XRechnung test invoices to Peppol: 30 accepted). For UN/CEFACT CII (Factur-X / ZUGFeRD EN 16931 XML, XRechnung CII) the engine repairs the totals chain, VAT breakdown, rounding, decimals and element order (measured 2026-10-24: 53 valid CEN and XRechnung CII invoices unchanged; 28 broken invoices: 27 accepted after repair, 1 rejected as expected because a VAT exemption reason cannot be derived). Single files: 9 € on the result page; many files: the Repair API — see Pricing.
| Syntax | Severity | Context (XPath) | Test (XPath) |
|---|---|---|---|
| EN16931-UBL | fatal | /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | (exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) |
| EN16931-CII | fatal | //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT'] | xs:decimal(ram:BasisAmount) = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=true() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=false() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) |
BG-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102
BR-AE-01, BR-CO-18, BR-E-01, BR-G-01, BR-IC-01, BR-IC-11, BR-IC-12, BR-IG-01, BR-IP-01, BR-O-01, BR-O-11, BR-O-12
Source: EN 16931-1 Schematron, UN/CEFACT CII syntax binding (ConnectingEurope/eInvoicing-EN16931, EUPL-1.2).
Source: EN 16931-1 Schematron, UBL syntax binding (ConnectingEurope/eInvoicing-EN16931, EUPL-1.2).